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Donations of Appreciated Stock to Social Welfare and Political Organizations
  • Arnold & Porter LLP
  • USA
  • May 25 2016

Donors should be aware that there may be significant tax benefits to funding advocacy and election-related activity with stock instead of cash. This

Eighth Circuit upholds formula disclaimer over public policy objections - Estate of Christiansen v. Commissioner
  • Proskauer Rose LLP
  • USA
  • January 21 2010

In a unanimous decision, the Eighth Circuit upheld over the IRS’ public policy objections a formula disclaimer which passed property to charity

U.S. Pre-Immigration Tax Planning
  • Carlton Fields
  • USA
  • January 1 2016

You should engage in tax planning before you arrive in the United States. There are no adverse consequences, other than transaction costs, to

DC Superior Court approves Corcoran's proposed agreement with National Gallery and GW University
  • Steptoe & Johnson LLP
  • USA
  • August 25 2014

On August 18, 2014, the DC Superior Court granted the Trustees of the Corcoran Gallery of Art’s (The Trustees’) petition for cy près relief with

International grant-making: best practices for U.S. public charities
  • Baker & Hostetler LLP
  • USA
  • February 20 2014

U.S. public charities are blessed, but also challenged, by a relative lack of regulation governing their grants to foreign persons and foreign

November interest rates for GRATs, sales to defective grantor trusts, intra-family loans and split interest charitable trusts
  • Proskauer Rose LLP
  • USA
  • November 1 2013

The November 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.0. This is down from October's 2.4

The impact of the fiscal cliff legislation - a brief window for charitable IRA rollovers
  • Caplin & Drysdale, Chartered
  • USA
  • January 11 2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the "Act"), commonly known as the "fiscal cliff"

Collateral estoppel did not bar claim for implied charitable trust
  • Bryan Cave LLP
  • USA
  • April 17 2014

We occasionally see in the media and in our own posts, claims that a donation made to a charitable organization was not used in the way in which the

Using UPMIFA to release and modify restrictions on charitable funds
  • Mitchell Silberberg & Knupp LLP
  • USA
  • February 10 2011

Many donors impose restrictions of various types on the funds they contribute to charity

The Tax Court disallows charitable deductions and imposes accuracy-related penalties for failure to substantiate equipment donations
  • Proskauer Rose LLP
  • USA
  • May 7 2010

The Tax Court disallowed a couple's charitable deductions and imposed accuracy-related penalties after finding they did not properly substantiate the contributions or provide contemporaneous written acknowledgements of their medical equipment donations